Specific Transition of Plant-Growing Enterprises of the Agro-Industrial Complex in the Donetsk Republic to Taxation System Adopted in the Russian Federation
https://doi.org/10.21686/2413-2829-2023-4-117-126
Abstract
The article studies theoretical and practical aspects of the effective tax legislation for agricultural producers. The current situation in agricultural industries is analyzed. Special attention was paid to plant-growing industry, as it has strategic importance for food security providing. Taking into account the fact that plant-growing industry is represented mainly by individual entrepreneurs working in conditions of unstable political and economic circumstances the authors investigate its challenges and prospects during the transition period, when the Donetsk Republic joins the Russian Federation. The authors study consequences of passing from fixed agricultural tax adopted in the Donetsk Republic to the unique agricultural tax in accordance with taxation system of the Russian Federation. On the basis of this analysis recommendations were put forward dealing with tax rate reduction aimed at agricultural workers’ support and restoration of industry.
About the Authors
V. V. Krasnova
Donetsk National University
Russian Federation
Russian Federation
Victoria V. Krasnova - Doctor of Economics, Professor, Head of the Department for Enterprise Economics of the DONNU.
24 Universitetskaya Str., Donetsk, 83001, Donetsk People's Republic
A. A. Kramarenko
Donetsk National University
Russian Federation
Russian Federation
Artem A. Kramarenko - PhD, Assistant Professor of the Department for National and Regional Economics of the DONNU.
24 Universitetskaya Str., Donetsk, 83001, Donetsk People's Republic
A. S. Fomenko
Donetsk National University
Russian Federation
Russian Federation
Anastasiya S. Fomenko - Post-Graduate Student of the Department for Enterprise Economics of the DONNU.
24 Universitetskaya Str., Donetsk, 83001, Donetsk People's Republic
References
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Review
For citations:
Krasnova V.V., Kramarenko A.A., Fomenko A.S. Specific Transition of Plant-Growing Enterprises of the Agro-Industrial Complex in the Donetsk Republic to Taxation System Adopted in the Russian Federation. Vestnik of the Plekhanov Russian University of Economics. 2023;(4):117-126. (In Russ.) https://doi.org/10.21686/2413-2829-2023-4-117-126
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